AB739-ASA1,5,2420 13.94 (1) (dt) Biennially, beginning in 2017, conduct a financial audit of the
21Wisconsin Student Loan Refinancing Authority and a program evaluation audit of
22the programs administered by the Wisconsin Student Loan Refinancing Authority
23under ch. 239. The legislative audit bureau shall file a copy of each audit report
24under this paragraph with the distributees specified in par. (b).
AB739-ASA1,5 25Section 5. 13.94 (1s) (c) 9. of the statutes is created to read:
AB739-ASA1,6,2
113.94 (1s) (c) 9. The Wisconsin Student Loan Refinancing Authority for the cost
2of the audit required to be performed under sub. (1) (dt).
AB739-ASA1,6 3Section 6. 13.94 (4) (a) 1. of the statutes is amended to read:
AB739-ASA1,6,204 13.94 (4) (a) 1. Every state department, board, examining board, affiliated
5credentialing board, commission, independent agency, council or office in the
6executive branch of state government; all bodies created by the legislature in the
7legislative or judicial branch of state government; any public body corporate and
8politic created by the legislature including specifically the Fox River Navigational
9System Authority, the Lower Fox River Remediation Authority, the Wisconsin
10Aerospace Authority, the Wisconsin Student Loan Refinancing Authority, the
11Wisconsin Economic Development Corporation, a professional baseball park district,
12a local professional football stadium district, a local cultural arts district, and a
13long-term care district under s. 46.2895; every Wisconsin works agency under subch.
14III of ch. 49; every provider of medical assistance under subch. IV of ch. 49; technical
15college district boards; every county department under s. 51.42 or 51.437; every
16nonprofit corporation or cooperative or unincorporated cooperative association to
17which moneys are specifically appropriated by state law; and every corporation,
18institution, association or other organization which receives more than 50% of its
19annual budget from appropriations made by state law, including subgrantee or
20subcontractor recipients of such funds.
AB739-ASA1,7 21Section 7. 13.95 (intro.) of the statutes is amended to read:
AB739-ASA1,7,9 2213.95 Legislative fiscal bureau. (intro.) There is created a bureau to be
23known as the "Legislative Fiscal Bureau" headed by a director. The fiscal bureau
24shall be strictly nonpartisan and shall at all times observe the confidential nature
25of the research requests received by it; however, with the prior approval of the

1requester in each instance, the bureau may duplicate the results of its research for
2distribution. Subject to s. 230.35 (4) (a) and (f), the director or the director's
3designated employees shall at all times, with or without notice, have access to all
4state agencies, the University of Wisconsin Hospitals and Clinics Authority, the
5Wisconsin Aerospace Authority, the Lower Fox River Remediation Authority, the
6Wisconsin Student Loan Refinancing Authority,
the Wisconsin Economic
7Development Corporation, and the Fox River Navigational System Authority, and to
8any books, records, or other documents maintained by such agencies or authorities
9and relating to their expenditures, revenues, operations, and structure.
AB739-ASA1,8 10Section 8. 16.002 (2) of the statutes is amended to read:
AB739-ASA1,7,1511 16.002 (2) "Departments" means constitutional offices, departments, and
12independent agencies and includes all societies, associations, and other agencies of
13state government for which appropriations are made by law, but not including
14authorities created in subch. II of ch. 114 or in ch. 231, 232, 233, 234, 237, 238, 239,
15or 279.
AB739-ASA1,9 16Section 9. 16.004 (4) of the statutes is amended to read:
AB739-ASA1,7,2217 16.004 (4) Freedom of access. The secretary and such employees of the
18department as the secretary designates may enter into the offices of state agencies
19and authorities created under subch. II of ch. 114 and under chs. 231, 233, 234, 237,
20238, 239, and 279, and may examine their books and accounts and any other matter
21that in the secretary's judgment should be examined and may interrogate the
22agency's employees publicly or privately relative thereto.
AB739-ASA1,10 23Section 10. 16.004 (5) of the statutes is amended to read:
AB739-ASA1,8,224 16.004 (5) Agencies and employees to cooperate. All state agencies and
25authorities created under subch. II of ch. 114 and under chs. 231, 233, 234, 237, 238,

1239, and 279, and their officers and employees, shall cooperate with the secretary
2and shall comply with every request of the secretary relating to his or her functions.
AB739-ASA1,11 3Section 11. 16.004 (12) (a) of the statutes is amended to read:
AB739-ASA1,8,114 16.004 (12) (a) In this subsection, "state agency" means an association,
5authority, board, department, commission, independent agency, institution, office,
6society, or other body in state government created or authorized to be created by the
7constitution or any law, including the legislature, the office of the governor, and the
8courts, but excluding the University of Wisconsin Hospitals and Clinics Authority,
9the Wisconsin Aerospace Authority, the Lower Fox River Remediation Authority, the
10Wisconsin Economic Development Corporation, the Wisconsin Student Loan
11Refinancing Authority,
and the Fox River Navigational System Authority.
AB739-ASA1,12 12Section 12. 16.045 (1) (a) of the statutes is amended to read:
AB739-ASA1,8,1813 16.045 (1) (a) "Agency" means an office, department, independent agency,
14institution of higher education, association, society, or other body in state
15government created or authorized to be created by the constitution or any law, that
16is entitled to expend moneys appropriated by law, including the legislature and the
17courts, but not including an authority created in subch. II of ch. 114 or in ch. 231, 232,
18233, 234, 237, 238, 239, or 279.
AB739-ASA1,13 19Section 13. 16.15 (1) (ab) of the statutes is amended to read:
AB739-ASA1,8,2320 16.15 (1) (ab) "Authority" has the meaning given under s. 16.70 (2), but
21excludes the University of Wisconsin Hospitals and Clinics Authority, the Lower Fox
22River Remediation Authority, the Wisconsin Student Loan Refinancing Authority,
23and the Wisconsin Economic Development Corporation.
AB739-ASA1,14 24Section 14. 16.41 (4) of the statutes is amended to read:
AB739-ASA1,9,2
116.41 (4) In this section, "authority" means a body created under subch. II of
2ch. 114 or under ch. 231, 233, 234, 237, 238, 239, or 279.
AB739-ASA1,15 3Section 15 . 16.417 (1) (b) of the statutes is amended to read:
AB739-ASA1,9,54 16.417 (1) (b) "Authority" means a body created under subch. II of ch. 114 or
5ch. 231, 232, 233, 234, 237, 238, 239, or 279.
AB739-ASA1,16 6Section 16. 16.52 (7) of the statutes is amended to read:
AB739-ASA1,9,167 16.52 (7) Petty cash account. With the approval of the secretary, each agency
8that is authorized to maintain a contingent fund under s. 20.920 may establish a
9petty cash account from its contingent fund. The procedure for operation and
10maintenance of petty cash accounts and the character of expenditures therefrom
11shall be prescribed by the secretary. In this subsection, "agency" means an office,
12department, independent agency, institution of higher education, association,
13society, or other body in state government created or authorized to be created by the
14constitution or any law, that is entitled to expend moneys appropriated by law,
15including the legislature and the courts, but not including an authority created in
16subch. II of ch. 114 or in ch. 231, 233, 234, 237, 238, 239, or 279.
AB739-ASA1,17 17Section 17. 16.528 (1) (a) of the statutes is amended to read:
AB739-ASA1,9,2318 16.528 (1) (a) "Agency" means an office, department, independent agency,
19institution of higher education, association, society, or other body in state
20government created or authorized to be created by the constitution or any law, that
21is entitled to expend moneys appropriated by law, including the legislature and the
22courts, but not including an authority created in subch. II of ch. 114 or in ch. 231, 233,
23234, 237, 238, 239, or 279.
AB739-ASA1,18 24Section 18. 16.53 (2) of the statutes is amended to read:
AB739-ASA1,10,9
116.53 (2) Improper invoices. If an agency receives an improperly completed
2invoice, the agency shall notify the sender of the invoice within 10 working days after
3it receives the invoice of the reason it is improperly completed. In this subsection,
4"agency" means an office, department, independent agency, institution of higher
5education, association, society, or other body in state government created or
6authorized to be created by the constitution or any law, that is entitled to expend
7moneys appropriated by law, including the legislature and the courts, but not
8including an authority created in subch. II of ch. 114 or in ch. 231, 233, 234, 237, 238,
9239, or 279.
AB739-ASA1,19 10Section 19. 16.54 (9) (a) 1. of the statutes is amended to read:
AB739-ASA1,10,1611 16.54 (9) (a) 1. "Agency" means an office, department, independent agency,
12institution of higher education, association, society or other body in state
13government created or authorized to be created by the constitution or any law, which
14is entitled to expend moneys appropriated by law, including the legislature and the
15courts, but not including an authority created in subch. II of ch. 114 or in ch. 231, 233,
16234, 237, 238, 239, or 279.
AB739-ASA1,20 17Section 20. 16.765 (1) of the statutes is amended to read:
AB739-ASA1,11,318 16.765 (1) Contracting agencies, the University of Wisconsin Hospitals and
19Clinics Authority, the Fox River Navigational System Authority, the Wisconsin
20Aerospace Authority, the Lower Fox River Remediation Authority, the Wisconsin
21Student Loan Refinancing Authority,
the Wisconsin Economic Development
22Corporation, and the Bradley Center Sports and Entertainment Corporation shall
23include in all contracts executed by them a provision obligating the contractor not
24to discriminate against any employee or applicant for employment because of age,
25race, religion, color, handicap, sex, physical condition, developmental disability as

1defined in s. 51.01 (5), sexual orientation as defined in s. 111.32 (13m), or national
2origin and, except with respect to sexual orientation, obligating the contractor to take
3affirmative action to ensure equal employment opportunities.
AB739-ASA1,21 4Section 21. 16.765 (2) of the statutes is amended to read:
AB739-ASA1,11,225 16.765 (2) Contracting agencies, the University of Wisconsin Hospitals and
6Clinics Authority, the Fox River Navigational System Authority, the Wisconsin
7Aerospace Authority, the Lower Fox River Remediation Authority, the Wisconsin
8Student Loan Refinancing Authority,
the Wisconsin Economic Development
9Corporation, and the Bradley Center Sports and Entertainment Corporation shall
10include the following provision in every contract executed by them: "In connection
11with the performance of work under this contract, the contractor agrees not to
12discriminate against any employee or applicant for employment because of age, race,
13religion, color, handicap, sex, physical condition, developmental disability as defined
14in s. 51.01 (5), sexual orientation or national origin. This provision shall include, but
15not be limited to, the following: employment, upgrading, demotion or transfer;
16recruitment or recruitment advertising; layoff or termination; rates of pay or other
17forms of compensation; and selection for training, including apprenticeship. Except
18with respect to sexual orientation, the contractor further agrees to take affirmative
19action to ensure equal employment opportunities. The contractor agrees to post in
20conspicuous places, available for employees and applicants for employment, notices
21to be provided by the contracting officer setting forth the provisions of the
22nondiscrimination clause".
AB739-ASA1,22 23Section 22. 16.765 (5) of the statutes is amended to read:
AB739-ASA1,12,1524 16.765 (5) The head of each contracting agency and the boards of directors of
25the University of Wisconsin Hospitals and Clinics Authority, the Fox River

1Navigational System Authority, the Wisconsin Aerospace Authority, the Lower Fox
2River Remediation Authority, the Wisconsin Student Loan Refinancing Authority,
3the Wisconsin Economic Development Corporation, and the Bradley Center Sports
4and Entertainment Corporation shall be primarily responsible for obtaining
5compliance by any contractor with the nondiscrimination and affirmative action
6provisions prescribed by this section, according to procedures recommended by the
7department. The department shall make recommendations to the contracting
8agencies and the boards of directors of the University of Wisconsin Hospitals and
9Clinics Authority, the Fox River Navigational System Authority, the Wisconsin
10Aerospace Authority, the Lower Fox River Remediation Authority, the Wisconsin
11Student Loan Refinancing Authority,
the Wisconsin Economic Development
12Corporation, and the Bradley Center Sports and Entertainment Corporation for
13improving and making more effective the nondiscrimination and affirmative action
14provisions of contracts. The department shall promulgate such rules as may be
15necessary for the performance of its functions under this section.
AB739-ASA1,23 16Section 23. 16.765 (6) of the statutes is amended to read:
AB739-ASA1,12,2517 16.765 (6) The department may receive complaints of alleged violations of the
18nondiscrimination provisions of such contracts. The department shall investigate
19and determine whether a violation of this section has occurred. The department may
20delegate this authority to the contracting agency, the University of Wisconsin
21Hospitals and Clinics Authority, the Fox River Navigational System Authority, the
22Wisconsin Aerospace Authority, the Lower Fox River Remediation Authority, the
23Wisconsin Student Loan Refinancing Authority,
the Wisconsin Economic
24Development Corporation, or the Bradley Center Sports and Entertainment
25Corporation for processing in accordance with the department's procedures.
AB739-ASA1,24
1Section 24. 16.765 (7) (intro.) of the statutes is amended to read:
AB739-ASA1,13,122 16.765 (7) (intro.) When a violation of this section has been determined by the
3department, the contracting agency, the University of Wisconsin Hospitals and
4Clinics Authority, the Fox River Navigational System Authority, the Wisconsin
5Aerospace Authority, the Lower Fox River Remediation Authority, the Wisconsin
6Student Loan Refinancing Authority,
the Wisconsin Economic Development
7Corporation, or the Bradley Center Sports and Entertainment Corporation, the
8contracting agency, the University of Wisconsin Hospitals and Clinics Authority, the
9Fox River Navigational System Authority, the Wisconsin Aerospace Authority, the
10Lower Fox River Remediation Authority, the Wisconsin Student Loan Refinancing
11Authority,
the Wisconsin Economic Development Corporation, or the Bradley Center
12Sports and Entertainment Corporation shall:
AB739-ASA1,25 13Section 25. 16.765 (7) (d) of the statutes is amended to read:
AB739-ASA1,13,2014 16.765 (7) (d) Direct the violating party to take immediate steps to prevent
15further violations of this section and to report its corrective action to the contracting
16agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River
17Navigational System Authority, the Wisconsin Aerospace Authority, the Lower Fox
18River Remediation Authority, the Wisconsin Student Loan Refinancing Authority,
19the Wisconsin Economic Development Corporation, or the Bradley Center Sports
20and Entertainment Corporation.
AB739-ASA1,26 21Section 26. 16.765 (8) of the statutes is amended to read:
AB739-ASA1,14,1422 16.765 (8) If further violations of this section are committed during the term
23of the contract, the contracting agency, the Fox River Navigational System Authority,
24the Wisconsin Aerospace Authority, the Lower Fox River Remediation Authority, the
25Wisconsin Student Loan Refinancing Authority,
the Wisconsin Economic

1Development Corporation, or the Bradley Center Sports and Entertainment
2Corporation may permit the violating party to complete the contract, after complying
3with this section, but thereafter the contracting agency, the Fox River Navigational
4System Authority, the Wisconsin Aerospace Authority, the Lower Fox River
5Remediation Authority, the Wisconsin Student Loan Refinancing Authority, the
6Wisconsin Economic Development Corporation, or the Bradley Center Sports and
7Entertainment Corporation shall request the department to place the name of the
8party on the ineligible list for state contracts, or the contracting agency, the Fox River
9Navigational System Authority, the Wisconsin Aerospace Authority, the Lower Fox
10River Remediation Authority, the Wisconsin Student Loan Refinancing Authority,
11the Wisconsin Economic Development Corporation, or the Bradley Center Sports
12and Entertainment Corporation may terminate the contract without liability for the
13uncompleted portion or any materials or services purchased or paid for by the
14contracting party for use in completing the contract.
AB739-ASA1,27 15Section 27. 16.85 (2) of the statutes is amended to read:
AB739-ASA1,14,2516 16.85 (2) To furnish engineering, architectural, project management, and other
17building construction services whenever requisitions therefor are presented to the
18department by any agency. The department may deposit moneys received from the
19provision of these services in the account under s. 20.505 (1) (kc) or in the general
20fund as general purpose revenue — earned. In this subsection, "agency" means an
21office, department, independent agency, institution of higher education, association,
22society, or other body in state government created or authorized to be created by the
23constitution or any law, which is entitled to expend moneys appropriated by law,
24including the legislature and the courts, but not including an authority created in
25subch. II of ch. 114 or in ch. 231, 233, 234, 237, 238, 239, or 279.
AB739-ASA1,28
1Section 28. 16.865 (8) of the statutes is amended to read:
AB739-ASA1,15,162 16.865 (8) Annually in each fiscal year, allocate as a charge to each agency a
3proportionate share of the estimated costs attributable to programs administered by
4the agency to be paid from the appropriation under s. 20.505 (2) (k). The department
5may charge premiums to agencies to finance costs under this subsection and pay the
6costs from the appropriation on an actual basis. The department shall deposit all
7collections under this subsection in the appropriation account under s. 20.505 (2) (k).
8Costs assessed under this subsection may include judgments, investigative and
9adjustment fees, data processing and staff support costs, program administration
10costs, litigation costs, and the cost of insurance contracts under sub. (5). In this
11subsection, "agency" means an office, department, independent agency, institution
12of higher education, association, society, or other body in state government created
13or authorized to be created by the constitution or any law, that is entitled to expend
14moneys appropriated by law, including the legislature and the courts, but not
15including an authority created in subch. II of ch. 114 or in ch. 231, 232, 233, 234, 237,
16238, 239, or 279.
AB739-ASA1,29 17Section 29. 19.42 (10) (t) of the statutes is created to read:
AB739-ASA1,15,1918 19.42 (10) (t) The chief executive officer and members of the board of directors
19of the Wisconsin Student Loan Refinancing Authority.
AB739-ASA1,30 20Section 30. 19.42 (13) (p) of the statutes is created to read:
AB739-ASA1,15,2221 19.42 (13) (p) The chief executive officer and members of the board of directors
22of the Wisconsin Student Loan Refinancing Authority.
AB739-ASA1,31 23Section 31. 20.005 (3) (schedule) of the statutes: at the appropriate place,
24insert the following amounts for the purposes indicated: - See PDF for table PDF
AB739-ASA1,32 1Section 32. 20.195 of the statutes is created to read:
AB739-ASA1,16,4 220.195 Wisconsin Student Loan Refinancing Authority. There is
3appropriated to the Wisconsin Student Loan Refinancing Authority for the following
4programs:
AB739-ASA1,16,8 5(1) Student loan refinancing program. (a) Initial funding. Biennially, the
6amounts in the schedule to fund the initial costs of operating the Wisconsin Student
7Loan Refinancing Authority and to start the student loan refinancing program under
8ch. 239.
AB739-ASA1,33 9Section 33. 39.28 (7) of the statutes is created to read:
AB739-ASA1,16,1210 39.28 (7) The board shall create on its Internet site a link to that portion of the
11department of financial institutions' Internet site created under s. 224.30 (6) (c) and
12(d).
AB739-ASA1,34 13Section 34. 39.52 of the statutes is created to read:
AB739-ASA1,17,8 1439.52 Student loan debt reports. (1) By January 1 of each year, the Board
15of Regents of the University of Wisconsin System shall provide to the board the
16average amount of student loan incurred in the previous year by resident
17undergraduate students enrolled in each institution within that system, the
18technical college system board shall provide to the board the average amount of
19student loan debt incurred in the previous year by resident undergraduate students

1enrolled in each technical college within that system, each tribally controlled college
2in this state shall provide to the board the average amount of student loan debt
3incurred in the previous year by resident undergraduate students enrolled in that
4tribally controlled college, and the Wisconsin Association of Independent Colleges
5and Universities or a successor organization shall provide to the board the average
6amount of student loan debt incurred in the previous year by resident undergraduate
7students enrolled in each of the private, nonprofit accredited institutions of higher
8education in this state.
AB739-ASA1,17,9 9(2) By March 1 of each year, the board shall do all of the following:
AB739-ASA1,17,1310 (a) Compile the information provided to the board under sub. (1) and, from that
11information, compute the statewide average amount of student loan debt incurred
12in the previous year by resident undergraduate students enrolled in the institutions
13specified in sub. (1).
AB739-ASA1,17,1614 (b) Compare the amount computed under par. (a) to the national average
15amount of student loan debt incurred in the previous year by undergraduate
16students enrolled in institutions of higher education in the United States.
AB739-ASA1,17,2017 (c) Compare the amount computed under par. (a) to the statewide average
18amount of student loan debt incurred in the previous year by undergraduate
19students in the state with the lowest ratio of statewide average student loan debt to
20the lowest quintile of state per capita income.
AB739-ASA1,17,2521 (d) Submit to the joint committee on finance a report regarding student loan
22debt incurred in the previous year by resident undergraduate students at the
23institutions specified in sub. (1). The report shall include the information provided
24to the board under sub. (1), the statewide average amount of student loan debt
25computed under par. (a), and the comparisons described in pars. (b) and (c).
AB739-ASA1,35
1Section 35. 39.54 of the statutes is created to read:
AB739-ASA1,18,8 239.54 Student lending transparency. (1) In this section, "institution of
3higher education" means an institution or college campus within the University of
4Wisconsin System, a technical college within the technical college system, a tribally
5controlled college, or a private, nonprofit institution of higher education located in
6this state that provides an educational program for which the institution awards an
7associate degree or higher or provides a program that is acceptable toward such a
8degree.
AB739-ASA1,18,11 9(2) Each institution of higher education shall provide to a prospective or newly
10accepted student and to the student's parents clearly outlined and
11easy-to-understand information pertaining to all of the following:
AB739-ASA1,18,1212 (a) The total cost of attendance at the institution of higher education.
AB739-ASA1,18,1713 (b) The approximate or, if known, the actual total amount of financial aid that
14the student would receive from the institution of higher education, and the
15approximate or, if known, the actual total amount of student loan debt that the
16student would accumulate, over the course of 4 years if the student were to attend
17the institution of higher education for 4 years.
AB739-ASA1,18,2018 (c) Student loan rates, repayment plans, default rates, and the actual monthly
19payment that would be required to pay the student loan debt described in par. (b)
20when the loan becomes due.
AB739-ASA1,18,23 21(3) Each institution of higher education shall create on its Internet site a link
22to that portion of the department of financial institutions' Internet site created under
23s. 224.30 (6) (c) and (d).
AB739-ASA1,36 24Section 36. 40.02 (54) (n) of the statutes is created to read:
AB739-ASA1,18,2525 40.02 (54) (n) The Wisconsin Student Loan Refinancing Authority.
AB739-ASA1,37
1Section 37. 70.11 (38v) of the statutes is created to read:
AB739-ASA1,19,52 70.11 (38v) Wisconsin Student Loan Refinancing Authority. All property
3owned by the Wisconsin Student Loan Refinancing Authority, provided that use of
4the property is primarily related to the purposes of the Wisconsin Student loan
5Refinancing Authority.
AB739-ASA1,38 6Section 38. 71.05 (6) (b) 28. (intro.), am. and h. of the statutes are amended
7to read:
AB739-ASA1,19,198 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses,
9including any amount paid by a claimant in the year to which the claim relates on
10a loan, the proceeds of which were used by the claimant to pay the claimant's
11expenses for tuition, fees, books, room and board, and educational supplies that were
12directly related to the claimant's attendance at an eligible educational institution,
13as defined in s. 18.81 (2),
and mandatory student fees for a student who is the
14claimant or who is the claimant's child and the claimant's dependent who is claimed
15under section 151 (c) of the Internal Revenue Code, to attend any university, college,
16technical college or a school approved under s. 38.50, that is located in Wisconsin or
17to attend a public vocational school or public institution of higher education in
18Minnesota under the Minnesota-Wisconsin reciprocity agreement under s. 39.47,
19calculated as follows:
AB739-ASA1,20,1120 am. Notwithstanding subd. 28. a., for taxable years beginning after December
2131, 2008, the department of revenue and the Board of Regents of the University of
22Wisconsin System shall continue making the calculation described under subd. 28.
23a. Notwithstanding subd. 28. a., once this calculation exceeds $6,000, the deduction
24for tuition expenses, including any amount paid by a claimant in the year to which
25the claim relates on a loan, the proceeds of which were used by the claimant to pay

1the claimant's expenses for tuition, fees, books, room and board, and educational
2supplies that were directly related to the claimant's attendance at an eligible
3educational institution, as defined in s. 18.81 (2),
and mandatory student fees, as
4described in subd. 28. (intro.), shall be based on an amount equal to not more than
5twice the average amount charged by the Board of Regents of the University of
6Wisconsin System at 4-year institutions for resident undergraduate academic fees
7for the most recent fall semester, as determined by the Board of Regents by
8September 1 of that semester, per student for each year to which the claim relates,
9and the deduction that may be claimed under this subd. 28. am. first applies to
10taxable years beginning on the January 1 after the calculation of the Board of
11Regents, that must occur by September 1, exceeds $6,000.
AB739-ASA1,20,2312 h. No modification may be claimed under this subdivision for an amount paid
13for tuition expenses, including any amount paid by a claimant in the year to which
14the claim relates on a loan, the proceeds of which were used by the claimant to pay
15the claimant's expenses for tuition, fees, books, room and board, and educational
16supplies that were directly related to the claimant's attendance at an eligible
17educational institution, as defined in s. 18.81 (2),
and mandatory student fees, as
18described under this subdivision, if the source of the payment is an amount
19withdrawn from a college savings account, as described in s. 16.641 or from a college
20tuition and expenses program, as described in s. 16.64, and if the owner of the
21account or a parent, grandparent, great-grandparent, aunt, or uncle of the
22beneficiary, who contributed to the account, has claimed a deduction under subd. 32.
23or 33. that relates to such an amount.
AB739-ASA1,39 24Section 39. 71.05 (6) (b) 28. j. of the statutes is created to read:
AB739-ASA1,21,2
171.05 (6) (b) 28. j. The provisions of subd. 28. b., c., d., and g. do not apply to
2a taxable year that begins after December 31, 2015.
AB739-ASA1,40 3Section 40. 77.54 (9a) (a) of the statutes is amended to read:
AB739-ASA1,21,74 77.54 (9a) (a) This state or any agency thereof, the University of Wisconsin
5Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Wisconsin
6Economic Development Corporation, the Wisconsin Student Loan Refinancing
7Authority,
and the Fox River Navigational System Authority.
AB739-ASA1,41 8Section 41. 100.45 (1) (dm) of the statutes is amended to read:
AB739-ASA1,21,189 100.45 (1) (dm) "State agency" means any office, department, agency,
10institution of higher education, association, society, or other body in state
11government created or authorized to be created by the constitution or any law which
12is entitled to expend moneys appropriated by law, including the legislature and the
13courts, the Wisconsin Housing and Economic Development Authority, the Bradley
14Center Sports and Entertainment Corporation, the University of Wisconsin
15Hospitals and Clinics Authority, the Wisconsin Health and Educational Facilities
16Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic
17Development Corporation, the Wisconsin Student Loan Refinancing Authority, and
18the Fox River Navigational System Authority.
AB739-ASA1,42 19Section 42. 224.30 (6) of the statutes is created to read:
AB739-ASA1,21,2020 224.30 (6) Student lending transparency. (a) In this subsection:
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